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2016 (8) TMI 489 - AT - Central ExciseRefund claim - rejected on the ground that assessment order/determination of annual capacity of production was not challenged before the appropriate forumduty paid under protest - inclusion of gallery in the length of chambers for determination of annual production capacity - Held that:- the issue is no more res integra and is squarely covered by the judgment of jurisdictional Hon'ble Gujarat High Court in the case of Premraj Dyeing & Printing Mills Pvt. Ltd Vs UoI [2013 (6) TMI 118 - GUJARAT HIGH COURT]. Therefore, by applying the same, for allowing refund of duty paid under protest by the Appellant consequent to the Order pertaining to determination of annual capacity of production by inclusion of length of gallery, the said Order need not be separately appealed. - Decided against the Revenue
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